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Other Accrued Liabilities
9 Months Ended
Sep. 30, 2021
Other Liabilities Disclosure [Abstract]  
Other Accrued Liabilities

10.

Other Accrued Liabilities

Other accrued liabilities consisted of the following (in thousands):

 

 

 

September 30,

2021

 

 

December 31,

2020

 

Accrued expenses

 

$

38,386

 

 

$

28,452

 

Contract liabilities

 

 

32,926

 

 

 

35,946

 

Government relief funds

 

 

28,310

 

 

 

5,495

 

Accrued interest

 

 

17,158

 

 

 

40,479

 

Income taxes payable

 

 

9,921

 

 

 

16,345

 

Insurance liability – current portion

 

 

9,700

 

 

 

9,700

 

Accrued property taxes

 

 

9,054

 

 

 

6,763

 

Cost report payable

 

 

4,210

 

 

 

 

Finance lease liabilities

 

 

990

 

 

 

32,188

 

Other

 

 

6,549

 

 

 

3,085

 

Other accrued liabilities

 

$

157,204

 

 

$

178,453

 

 

 

During the three months ended September 30, 2021, the Company purchased a leased property for approximately $31.4 million, which was recorded as a finance lease liability within other accrued liabilities on the condensed consolidated balance sheet at December 31, 2020.